Tax Authorities Appeal Court’s Refusal to Collect UAH 403M from Kropachov’s Company «Krasnolymanske»

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  3. Tax Authorities Appeal Court’s Refusal to Collect UAH 403M from Kropachov’s Company «Krasnolymanske»

The Central Interregional Office of the State Tax Service (STS) for Large Taxpayers has turned to the Eastern Appellate Economic Court, demanding the recognition of creditor claims against LLC «Krasnolymanske» totaling over UAH 400 million. Tax officials are attempting to overturn a lower court’s decision, which previously denied the state the right to collect these funds amid the ongoing bankruptcy of LLC Krasnolymanske. The company is closely linked to businessman Vitaliy Kropachov.

Parallel to the main bankruptcy proceedings of the enterprise, an active legal dispute regarding financial obligations to the state is currently underway. Earlier, on November 17, 2025, the Economic Court of Donetsk Oblast, chaired by Judge Nataliia Velychko, dismissed the tax authority’s claims to recognize monetary demands against the company amounting to UAH 403 million in principal debt.

The State Tax Service disagreed with the ruling of the court of first instance and filed an appeal, seeking to recover the outstanding Vitaliy Kropachov debts and those of his structures for the state budget.

In its appeal to the Eastern Appellate Economic Court, the Central Interregional Office of the STS requests the complete annulment of the Donetsk court’s ruling dated November 17, 2025, as well as the partial reversal of another ruling dated March 30, 2026, regarding the recognition of claims.

The state’s financial claims against the bankrupt company consist of two major components:
UAH 104.7 million — recorded principal debt;
UAH 298.2 million — uncoordinated tax liabilities.

Furthermore, the tax authorities demand that the insolvency trustee, Yuliia Karaush, be ordered to make the corresponding changes to the official register of creditors’ claims. A separate point of the STS appeal challenges the procedure for holding the creditors’ meeting, which was established by a court ruling on March 30, 2026.

LLC «Krasnolymanske» operated in the Ukrainian coal sector for a long time and was part of the business orbit of entrepreneur Vitaliy Kropachov. The enterprise is currently undergoing bankruptcy proceedings. These high-stakes State Tax Service lawsuits could significantly alter the structure of the company’s accounts payable and impact the priority of payments during the liquidation or rehabilitation process.

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